Which department assists in evaluating the effect of risks on intangible assets?

The correct choice focuses on the role of the Communications department when it comes to evaluating the impact of risks on intangible assets. Intangible assets, such as brand reputation, intellectual property, and customer loyalty, often rely heavily on effective communication strategies. This department is integral in managing how an organization's messages and values are conveyed externally and internally, which can significantly influence perceptions of those intangible assets.

For example, in times of crisis, effective communication can mitigate damage to a brand's reputation, illustrating how risks—whether they be cyber threats, market changes, or other factors—can affect intangible assets. The Communications department is responsible for crafting messages that uphold or restore the integrity of these assets, making their role essential in risk assessment related to intangibles.

On the other hand, the Sales, Human Resources, and Marketing departments do not primarily focus on the evaluation of risks to intangible assets in the same way as Communications. Sales is more concerned with transactions and revenue generation; Human Resources deals with employee relations and organizational culture; while Marketing typically focuses on promoting services and products. Their functions, while essential to the success of an organization, do not center on the specific evaluation of risks impacting intangible assets as directly as the Communications department does.